Information Pack 45 46 2022 23

BSc (Hons) in Applied
Accounting
Research and Analysis Project
(RAP)
www.brookes.ac.uk\acca
Submission Periods 45 & 46 (2022-2023)

(June 2022 edition)
Table of contents (this document contains hyperlinks to help you navigate
within the document.)
What is the BSc Applied Accounting ....................................................................................................... 4

Structure of BSc .................................................................................................................................. 5
Eligibility .............................................................................................................................................. 5
Member eligibility ............................................................................................................................... 6
Bursaries and prizes ............................................................................................................................ 6
BSc Applied Accounting on YouTube .................................................................................................. 7
Research and Analysis Project ................................................................................................................ 7
Timeline for completing the RAP ........................................................................................................ 8
RAP Assignment .................................................................................................................................. 9
Research Report (assignment brief) ................................................................................................. 10
Research Report topics ..................................................................................................................... 11
Academic integrity ............................................................................................................................ 15
Industry sectors................................................................................................................................. 16
Word count for Research Report ...................................................................................................... 16
Skills and Learning Statement requirement ..................................................................................... 16
Word count for SLS ........................................................................................................................... 17
Oxford Brookes University library resources .................................................................................... 17
Assessment criteria ........................................................................................................................... 17
Marking and moderation of your work ............................................................................................ 26
Submission ........................................................................................................................................ 26
Submission timetable and deadlines ................................................................................................ 27
Mentors................................................................................................................................................. 28
Why is it necessary to work with a mentor? .................................................................................... 28
Who can be a mentor ....................................................................................................................... 28
How to find a mentor........................................................................................................................ 28
What to expect from your mentor ................................................................................................... 29
What mentors do not do .................................................................................................................. 31
Preparing your Research and Analysis Project ..................................................................................... 32
Getting started ...................................................................................................................................... 32
Choosing a topic ................................................................................................................................ 32
Choosing an organisation.................................................................................................................. 33
Research aims and objectives ........................................................................................................... 33
2
Primary or secondary data ................................................................................................................ 34
Primary data collection ..................................................................................................................... 34
Secondary data collection ................................................................................................................. 35
Financial statements ......................................................................................................................... 35
Research ethics – permissions & consent ......................................................................................... 36
Academic Integrity ............................................................................................................................ 37
Academic Integrity - referencing ...................................................................................................... 38
Getting started on SLS....................................................................................................................... 38
Analysis, evaluation and critical writing ............................................................................................... 40
Understanding of business models ................................................................................................... 40
Application of accountancy / business models................................................................................. 46
Information Gathering ...................................................................................................................... 46
Academic writing .............................................................................................................................. 47
Evaluation rather than description ................................................................................................... 47
Use of sources / in text citations / reference lists ............................................................................ 49
Suggested structure – primary data collection ................................................................................. 52
Suggested structure – secondary data collection ............................................................................. 53
Academic integrity – use of translation tools ................................................................................... 55
Academic integrity – sharing work ................................................................................................... 56
Academic integrity – use of Turnitin ................................................................................................. 56
Use of excel ....................................................................................................................................... 57
Skills and learning statement ................................................................................................................ 58
Reflective writing .............................................................................................................................. 58
Presentation ...................................................................................................................................... 60
Submission ............................................................................................................................................ 62
Submission process ........................................................................................................................... 62
Registration ....................................................................................................................................... 62
Files to submit ................................................................................................................................... 62
Anonymous marking ......................................................................................................................... 63
Submission fee .................................................................................................................................. 63
Exceptional Circumstances ............................................................................................................... 64
Results release .................................................................................................................................. 65
Academic Appeals ............................................................................................................................. 65
Resubmission ........................................................................................................................................ 66
What to resubmit .............................................................................................................................. 66
Number of attempts ......................................................................................................................... 67
3
Eligibility ............................................................................................................................................ 67
Your Project Mentor ......................................................................................................................... 67
Resubmission following Academic Conduct referral ........................................................................ 67
Preparing your new project .............................................................................................................. 68
Updating your work - using feedback ............................................................................................... 68
Resubmission statement................................................................................................................... 69
Suggested format for Resubmission Statement ............................................................................... 69
Resubmission process ....................................................................................................................... 69
Successful completion........................................................................................................................... 69
Transcripts......................................................................................................................................... 70
Degree Certificate ............................................................................................................................. 70
Award confirmation to third party.................................................................................................... 70
Academic references......................................................................................................................... 71
Graduation ceremonies .................................................................................................................... 71
ACCA Careers – Skills Builder ............................................................................................................ 71
Alumni benefits ................................................................................................................................. 71
Oxford Brookes Global MBA ............................................................................................................. 71
Documentation for Visa Applications / online shop ......................................................................... 72
Appendices............................................................................................................................................ 72
Learning outcomes of Research and Analysis Project module ......................................................... 72
Degree classification ......................................................................................................................... 72
Use the hyperlinks to help you navigate within the document.
What is the BSc Applied Accounting
The BSc Applied Accounting is the result of a unique collaboration between Oxford
Brookes University (OBU) and Association of Chartered Certified Accountants
(ACCA). As an ACCA student you can gain an undergraduate degree whilst studying
for your professional qualification.
The BSc in Applied Accounting is an Honours level undergraduate award that
prepares students for careers as professional accountants and to make a wider
contribution to their organisations, communities and society.
For more information about Oxford Brookes University visit these web pages
https://www.brookes.ac.uk/about-brookes/at-a-glance/
4
This link provides information about the history of Oxford Brookes University
https://www.brookes.ac.uk/about-brookes/history/
Structure of BSc
The degree incorporates students’ professional accountancy studies into an
academic programme. The knowledge and skills gained through professional
examinations are enhanced and extended by the graduate skills developed in the
Research and Analysis Project (RAP).
9 ACCA
Applied Knowledge and Research and
Applied Skills exams Analysis
(some exemptions BSc (Hons)
Project Applied
allowed) (RAP) Accounting
Submitted to
OBU
ACCA
Ethics and
Professional Skills
module
It is a distance learning programme. You can prepare for your ACCA examinations
through self-study, online or face to face teaching at a learning provider or as part of
your university studies. You study for the RAP independently using materials
provided by OBU and submit your work electronically.
Eligibility
In order to be eligible to submit a Research and Analysis Project
 Have passed the three ACCA Applied Skills examinations Financial
Reporting (was F7), Audit and Assurance (was F8) and Financial
Management (was F9)
 Have passed, or gained exemption from, the other six papers at the
Knowledge Level and Skills Level. Note that conditional exemptions do
not qualify you to submit the RAP.
 Have completed the ACCA Ethics and Professional Skills module (or the
previous Professional Ethics module)
 Be up-to-date with the payment of your ACCA subscription fees.
 Demonstrate currency of knowledge by either
5
o passing your RAP within 10 years of the earliest of: the date of your
first ACCA examination pass, or the date of your first ACCA exemption
being granted
or
o if you have passed 3 ACCA (Applied Skills or Strategic Professional)
examinations in the 5 year period before submission of your RAP.
or
o being a full member of ACCA of good standing (that is have an up to
date CPD record) and who have taken their ACCA papers or received
exemptions under the ACCA syllabuses in
place after December 1993.
If you are a student and hold exemptions for ACCA Applied Skills examinations
Financial Reporting (was F7), Audit and Assurance (was F8) and Financial
Management (was F9) you can forfeit these in order to be eligible for the BSc. Once
you have forfeited your exemption you cannot reverse this decision. If you wish to
do this please contact ACCA.
Member eligibility
If you are a member who gained exemptions from Financial Reporting (was F7),
Audit and Assurance (was F8) and Financial Management (was F9) then you are not
eligible for the BSc Applied Accounting.
Members must have passed papers 7, 8, 9 or equivalent no earlier than
2000.
If you have papers equivalent to 1-6 from pre-2000 please contact
acca@brookes.ac.uk for advice on whether you are eligible.
If, as a member, you have not completed an ethics module (professional ethics or
ethics and professional skills), you must complete ethics and professional skills prior
to submission. This is a programme requirement.
New members can only submit a Research and Analysis project once they have
made an annual declaration of CPD compliance to ACCA. This is usually 12 months
after admission to membership.
For members, OBU will check your membership record with ACCA to confirm that
your CPD is up to date. There is no need to provide OBU with confirmation of this.
Bursaries and prizes

Bursaries
There is a bursary fund for students in difficult financial circumstances. The bursary
covers the submission fee for a first time submission of a Research & Analysis
6
Project to the University. The bursary does not cover any costs associated with
mentoring. The bursary is awarded for a specific submission period, it cannot be
used for other submission periods.
Further details, including application form, are available from
https://www.brookes.ac.uk/acca/
Applications for bursaries must be submitted by 1 January for the May submission
period and by 1 July for the November submission period.
Prizes
There is a prize, Matthew Sykes memorial prize or Simon Williams prize for the best
RAP in each submission window. Markers identify the best RAPs and the External
Examiner reviews these and selects the prize winning submission. Prize winners are
offered the opportunity to be profiled in Student Accountant.
BSc Applied Accounting on YouTube

The BSc Applied Accounting has a dedicated YouTube channel. There are lots of
videos relating to different aspects of the Research and Analysis project. Subscribe
to the channel so you do not miss any new material.
This icon indicates that there is a YouTube video relating to this

specific area.
Research and Analysis Project
The RAP has been designed to allow you to demonstrate graduate-level skills that
are not otherwise tested in the examinations. There are two elements Research
Report (RR) and the Skills and Learning Statement (SLS).
Research Report
Research and 7,500 words
Analysis Project
Skills and Learning

Statement
2,000 words
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You are required to pass both the Research Report and the Skills and Learning
Statement.
Research Report
For the Research Report, you undertake a research-based project focusing on a
single organisation. You will be given one of three Pass grades (A, B or C) or a Fail
grade (F).
Skills and learning statement
The Skills and Learning Statement requires you to reflect on the RAP experience
and consider the ways in which you have developed and how this will help you in the
future. This is graded as Pass / Fail.
If you pass both elements of the RAP, your overall grade is the grade awarded to the
RR i.e. A, B or C. Once you have passed the RAP, you cannot make any further
RAP submissions.
The process for calculating your degree classification is covered in Degree
Classification.
Guidance and support

The Research and Analysis Project is a piece of independent research. You are
required to work with a registered mentor who guides you through the process. As a
minimum, you must meet with your mentor three times. At the final meeting, you will
deliver a presentation summarising your research findings.
There is a section with more information on working with mentors.
Timeline for completing the RAP

The diagram below indicates the key activities for the RAP.
8
RAP Assignment
The purpose of the RAP is to allow you to demonstrate the graduate-level skills and
understanding that are not tested in your ACCA examinations.
9
Appendix 1 contains the Learning Outcomes for the module.
The assessment brief provides details of exactly what you need to do. There is
further guidance of how you might approach your studies in Preparing your
Research and Analysis Project.
Research Report (assignment brief)
You are required to select one of these topics listed below, research the topic and
write a report (maximum 7,500 words). The topics refer to an organisation, this can
be a corporate or not for profit organisation.
Some topics changed in 2021/22, the others have changed this year. Read
carefully.
If you are resubmitting and are not changing to a new topic, then you must use the
previous topics (see the old version of the Information Pack).
If this is your first submission, you must select one of these topics. Submitting a
project based on the old version of the topics will result in a fail grade.
Different topics require different sources of information. Considering the different
forms of data you have access to will help you choose a topic, and plan the
collection of data you need. For each topic we have suggested the types of
information and approach expected.
Primary data is data that has been generated in order to answer the research
question (this might be through questionnaires or interviews). Before
collecting primary data collection, you must be granted permission by
the organisation you are working in and accessing participants
through, as well as the participants themselves.
Secondary data is data that is available and that can be used to answer a research
question but was not generated for that purpose.
Internally available information is information, such as management accounts,
generated by an organisation but not publicly available. You must be granted
permission to use such data by the organisation that generates the information.
Publicly available information can be published by an organisation (e.g. Annual
Reports) or externally generated (press commentary). When using publicly available
information it is essential to consider the authenticity of the source, and if you use
this information, acknowledge the source by referencing the material.
In your Research Report, explain the approach you have taken (the types of data
used) and why you adopted this approach.
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If you base you research on secondary data, some topics require the use of a
comparator organisation for your evaluation. This has been indicated below.
You must explain, and justify, the comparator organisation selected.
Use of accountancy / business models

For each topic, you are required to identify and apply relevant
accountancy / business models, concepts or theories. Most topics
require two business models, in addition to accountancy concepts
such as ratio analysis. The models are there to provide a framework to support your
evaluation.
Research Report topics

1) Analyse and evaluate the impact on the business and financial performance of
an organization of an aspect of an organisation’s performance management
system.
Areas that could be considered include:

 Budgetary control systems
 Costing techniques
 Environmental performance management
Access to internally generated information is essential

Primary data collection may enable you to evaluate the impact
2) Analyse and evaluate the impact (positive or negative) of an internal digital or

technological innovation on the operational and financial performance of the
organisation
Areas that could be considered
● New business process
● New software or hardware
● Supplier / customer processes

3) Analyse and evaluate the impact on the financial performance of an organisation

of a recent change imposed by the regulatory environment.
The change could be the result of
● Legislation
● Industry sector regulation
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● Taxation policy
● Accounting standards
A recent change is one that has been introduced in the last three years.
Publicly available information could be used.
Your evaluation must consider the financial performance without the regulatory
change, and the financial performance having applied the change to the same
period.
4) Analyse and evaluate the business and financial performance of an

organisation which has performed exceptionally poorly over a three-year
period with a critical analysis of the reasons for its difficulties.
The poor performance must not be entirely related to Covid19 and must have
become evident within the last 3 years. Your analysis may find that Covid19
contributed to already poor performance. An analysis that relies solely on the impact
of Covid19 will not have sufficient depth to secure a pass.
Publicly available information must be used
You must justify the choice of organisation and justify why you consider the
performance exceptionally poor. Successful research reports will demonstrate a
clear understanding of the industry sector and its competitive pressures.
A comparison to another organisation, or to the industry sector averages, is required.
5) Analyse and evaluate the business and financial performance of an
organisation which has performed exceptionally well over a three-year period
with a critical analysis of the reasons for its success.
The exceptional performance needs to have become evident within the last 3 years.
Your analysis may find that Covid19 contributed to already strong performance. An
analysis that relies solely on the impact of Covid19 will not have sufficient depth to
secure a pass.
You must justify the choice of organisation and justify why you consider the
performance exceptionally strong. Successful research reports will demonstrate a
clear understanding of the industry sector and its competitive pressures.
A comparison to another organisation, or to the industry sector averages, is required.
6) Analyse and evaluate the effectiveness of key factors that have an impact on
employees in an organisation.
Access to internally generated information (such as HR policies) is essential

Primary data collection is essential
12
7) Research an organisation that has undergone a major change. Analyse and
evaluate whether the change has had a positive impact on business and
financial performance.
A major change could be
● A restructuring
● Business combination
● Development of a significant new market or sector
You need to identify the change, and for the development of a significant new market
or sector, justify why this is a major change.
You may use internally generated information (permission must be given)
Publically available information could be used.
Your evaluation must consider the business and financial performance before the
major change, and after the change.
8) Analyse and evaluate the business and financial performance over a three
year period of an organisation operating in a sector that has faced strategic
and operational challenges with an emphasis on how management have
addressed these challenges.
The strategic and operational challenges need to have become evident within the
last 3 years
You must justify the choice of organisation and the sector. Explain the strategic and
operational challenges faced by the sector. You must use a comparator organisation
in the same sector to support your evaluation.
Your analysis may find that Covid19 contributed to the challenges faced by the
sector. An analysis that relies solely on the impact of Covid19 will not have sufficient
depth to secure a pass.
9) Analyse and evaluate the management of change within a specific area of the
organisation resulting from a strategic decision.
Areas of the organisation could include
 Human resource management / employee engagement

 Sustainability initiatives
 Technological developments

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10) Analyse and evaluate the use of non-financial metric in the management of the
performance of an organisation.
Areas that could be considered
 Sustainability management
 Environmental performance management
 Risk management
Publicly available information could be used

Internally generated information could be used
Primary data collection may help your evaluation
If you use only publicly available information you must use a suitable comparator
organisation
You must explain the approach (primary or secondary data collection) you have
adopted.
11) Analyse and evaluate how an organisation has managed the use of data to
inform business performance and achieve strategic advantage. Consideration
must be given to how the ethics of data use is managed.
Internally generated information must be used

12) Analyse and evaluate the effectiveness of an aspect of the control environment
within an organisation.
Aspects of the control environment may include
 Internal audit function

 Corporate governance
 Risk management
Access to internally generated information is essential (permission must be granted)

13) Research an organisation that is recognised as having poor ethical business

practices, analyse and evaluate the reasons for the poor ethical business
practices and the impact this has on identified stakeholder groups.
Poor ethical business practice may include
 Fraud
 Creative accounting
 Unethical supply chain management
 Weak corporate governance
14
Publicly available information must be used.
You must justify your choice of organisation. The poor ethical practice must be
publicly recognised. The use of a model / benchmark / framework, and possibly a
comparator organisation, will help your evaluation.
14) Research an organisation that is recognised as having particularly strong

ethical business practices, analyse and evaluate the benefits to identified
stakeholder groups.
Publicly available information must be used.
You must justify your choice of organisation. The strong ethical practice must be
publicly recognised. The use of a model / benchmark / framework, and possibly a
comparator organisation, will help your evaluation.
15) Analyse and evaluate the impact on the financial and business performance of
the strategy adopted by an organisation in one of the functional areas.
Functional areas include
 Marketing
 Human resource management
 Operations
 Inventory / supply chain management
 Environmental / sustainability
Publicly available information can be used (marketing or environmental /

sustainability)
Internally generated information could be used
There are a series of videos to support your studies on the BSc

Applied Accounting YouTube channel.
Academic integrity
As an ACCA and Oxford Brookes University student, you must act with integrity. This
means that you must have undertaken the research specifically for the RAP and that
you submit your own work. If you submit work that is not your own, you are cheating
which is unethical behaviour that is not tolerated by OBU or ACCA.
The penalties for cheating will dependent on the severity of the offence. If you are
permitted to resubmit, the penalty can include:
 Requirement to make necessary amendments (eg improve referencing)
 Working on the same topic but using a different organisation
15
 Working on a new topic and new organisation
 Expulsion from Oxford Brookes University
The most serious cases are presented to the University Conduct Committee. This
committee can, and does, expel students from the University. It can also rescind
degrees that have already been awarded, if it is proven that a student has cheated in
their original submission.
Industry sectors
In the past, we have asked that you select companies from particular industry
sectors. This will only apply if you are resubmitting your Research Report and
selected the old topics 8 or 15.
Word count for Research Report

The Research Report should contain between 7,000 – 7,500 words.
One of the graduate and professional skills you will develop by
completing the RAP is the ability to follow a required format which
includes the word count.
The word count includes everything from the start of the title page, to the end of the
report but does not include appendices or the list of references.
Any work in excess of the word count is not marked. If your conclusions fall outside
the allowed word count, you are likely to fail as drawing conclusions is part of the
assessment criterion relating to evaluation of information, analysis and conclusions.
Skills and Learning Statement requirement

The purpose of the SLS is to demonstrate that you have developed
the graduate skill of self-reflection. You are required to answer the
following two questions.
Q1 How have you developed, personally and professionally, as a result of
undertaking the Research and Analysis Project?
Consider
 what new skills you acquired and how you developed them
 the challenges you faced and how you overcame them
Q2 How will the experience of the RAP help you in the future?
Consider how this experience has
16
 made you more employable and capable
 might influence your future plans in the short and longer term
Writing your SLS will be easier if you have made notes or kept a diary or journal,
through the RAP process. Before you start your research, you may want to consider
these questions
 Which skills and experience do you already have which can be used?
 What new skills will be required? How can I develop them?
 Which challenges will I face, and what can I do to overcome them?
As you work on your RAP, return to these questions and consider how you are
learning and developing your skills.
There is further guidance on reflective writing and the section on the Skills and
Learning Statement
Word count for SLS

The skills and learning statement should contain between 1,800 - 2,000 words
Oxford Brookes University library resources

The Research and Analysis Project is an applied project. When researching your
topic and organisation, you can use sources that are widely available. It is not
necessary to have access to an academic library, and BSc Applied Accounting
students do not have access to the Oxford Brookes University library.
The assessment, and the assessment criteria, are designed recognising that
students will not have access to an academic library.
Oxford Brookes University provides a range of resources to support your studies.
This section contains guidance, including a link to the YouTube channel
Assessment criteria
To achieve an overall Pass grade you need to achieve A, B or C or pass grades in

all the criteria.
Technical and professional skills

Understanding of accountancy / business Research Report A, B, C or F
models
17
Application of accountancy / business Research Report A, B, C or F
models
Evaluation of information, analysis and Research Report A, B, C or F

conclusions
Presentation of project findings Research Report A, B, C or F
Graduate Skills
Communication in the Research Report Research Report Pass / Fail
Information gathering and referencing Research Report Pass / Fail
Information technology (including spread Research Report Pass / Fail

sheeting skills)
Self-reflection Skills and Learning Pass / Fail

Statement
Communication skills (in the presentation) Skills and Learning Pass / Fail
Statement
The grade obtained by demonstrating technical and professional skills is the overall
grade for the RAP.
At Oxford Brookes University work is assessed against assessment criteria. For
each assessment criterion, we published the standard expected for a pass and for
the technical and professional skills, the standard expected for an A, B or C grade.
We also publish the criterion for a fail submission. Please read these assessment
criteria carefully and refer to them regularly.
Further information on the preparing your RAP and skills you are required to
demonstrate starts here.
18
Research Pass - Grade A Pass - Grade B Pass - Grade C Fail - Grade F
Technical and Professional Skills
Understanding Evidence of wider reading by Appropriate choice of Some, but limited choice Little coverage or poor
of accountancy / use of highly appropriate theory / concepts / and use of mostly relevant choice of relevant theory /
business theory / concepts / business business models for theory/concepts/business concepts / business
models models. chosen topic. models. models.
Demonstrates thorough Demonstrates Some evidence of Very limited understanding
understanding of the theory / significant evidence understanding of theory / of the theory / concepts /
concepts / business models of understanding by concepts / business business models.
by fully explaining / reviewing outlining appropriate models. Material is
Very limited, or no,
/ evaluating the theory / theory/ concepts / repeated in an uncritical
explanation of the
concepts / business models business models. way with little discussion or
advantages of using theory
chosen. evaluation.
Limitations of / concepts / business
Links theory / concepts / theory/concepts/busin Some limitations of the models.
business models ess models are application of the theories /
Very limited, or no
appropriately to organisation discussed in generic concepts / business
discussion of the limitations
studied. terms. models identified.
of the approach adopted.
Identification and full
Unacceptable academic
discussion of the limitations
practice as the discussion
of the application of theories
of theory / concepts/
in the chosen context.
business models is cut and
pasted from other sources.
19
Application of Insightful and critical Mostly correct Some application of Poor use of theory /
accountancy / application of theory / application of theory to theory, but lacking a models, confused
business concepts/business models to the project topic. coherent approach. understanding of
models the project topic. Theory/concepts/busi application.
Link between theory
Theory/concepts /business ness models /concepts/business models Link between theory
models applied appropriately reasonably applied to and research approach not /concepts/business models
to the research approach the research entirely clear. and research topic and
(e.g. for primary research approach (e.g. for research questions are not
primary research For primary research
questionnaires / interview clear.
questionnaires / theory chosen not always
questions or for secondary
interview questions or appropriate for For primary research theory
research justified use of
for secondary questionnaires / interview chosen not appropriate for
effective and relevant
research use of questions used. the research undertaken.
comparator /benchmark)
effective and relevant For secondary research, For secondary research,
Very few errors in the comparator the choice of comparator the choice of case company
calculations or other aspects /benchmark). /benchmark is not clearly and/or comparator
of application of the
Few errors in the justified. /benchmark is not justified,
theory/concepts/business
calculations or other is inappropriate or
models Some errors in the
aspects of the insufficient benchmarking is
calculations or other
application of the undertaken.
aspects of the application
theory/concepts/busin of the theory /concepts/ Numerous errors in the
ess models business models. calculations or other
aspects of the application of
the theory / concepts
/business models.
20
practice as the application
of business models is cut
and pasted from other
sources.
Evaluation of High level of critical thought Strength shown in Some analysis but a Descriptive and lacking in
information, shown in the analysis and a some areas of critical tendency towards analysis. Inaccuracies.
analysis and rigorous approach to the review of the description rather than Little or no critical
conclusions evaluation of information. information. Good analysis and evaluation. evaluation.
evaluation of
Full, clear and accurate Theories / concepts / A description of business
information.
analysis of the evidence business models are used activity with limited
gathered against the theories Mostly accurate to describe or explain reference to or discussion
considered. analysis of the information gathered. of theories/ concepts or
evidence gathered business models.
Identification and analysis of Limited analysis of the
against the theories
trends relating to wider context in which the No analysis of the context
considered.
factors and / or corporate information is gathered or in which the information is
/organisational strategy. Some analysis of of the organisation’s gathered or of the
some trends relating operations. organisation’s operations.
Clear conclusions are well
to wider factors and /
reasoned referring to the Limited conclusions Topic aims not met.
or corporate /
research aim, supported by presented with little
organisational Poorly justified or no
the models used and the reference to evidence
strategy. conclusions presented with
evidence gathered in the gathered.
little reference to evidence
chosen context. Conclusions
gathered.
presented are based
on the evidence
21
Where relevant, well gathered in the Unacceptable academic
reasoned practical chosen context. practice due to overreliance
recommendations made. on analysis previously
Where relevant,
completed by other authors
some
without additional research
recommendations
and analysis.
made.
Presentation of Can engage reader in a Can engage reader Can report practical Report is partially, or not
project findings highly professional manner and produce a applications in a structured effective, as it does not
and produce a relevant and coherent project way. engage reader and is
coherent project report with report. difficult to follow.
Structured using headings
appropriate structure.
Good structure using and sub headings. Weak structure with little or
Good structure using headings and sub no logical framework.
Mostly readable and
appropriate headings and sub headings.
informative. Graphs/charts are absent,
headings appropriate to
Appropriate use of unclear, incorrect or
subject and audience. Use of graphs/charts not
relevant inconsistent with findings.
always entirely relevant.
Graphs/charts used very graphs/charts clearly
For internally generated
effectively to convey findings labelled.
information / primary data
in a manner suitable for a
collection, evidence of
business audience.
permission not included.
Omission of research
instrument (eg
questionnaire / survey /
interview guide).
22
practice as a template for
the Research Report has
been used.
Graduate Skills Pass Fail
Communication Use of language generally appropriate, meaning is Use of language often inappropriate: meaning is
mostly clear. frequently unclear.
Grammar, spelling and punctuation mainly accurate. Grammar, spelling and punctuation contain frequent
errors
Style is acceptable to a business audience.
Style is unacceptable to a business audience
Information Clear evidence of a range of relevant information Limited and / or irrelevant information sources used, or
gathering and sources. At least 2 types of source e.g. text books / substantially dependent on a single source.
referencing journal articles / company sources / newspapers /
Obvious sources omitted – for example Annual Report
business journals. Some on line sources must be
for a Financial Analysis of a Company
used.
No or little evidence of appropriate referencing; no
Acceptable academic writing including the
systematic approach followed. Lack of correlation
paraphrasing of material from relevant sources.
between citations and the reference list.
Clear evidence of the use of systematic referencing.
Limited number of references in body of text
Harvard referencing is the Oxford Brookes standard,
other recognised methodologies are acceptable if References in the reference list that are not included in
applied methodically. the research report.
The list of references includes the references cited in
the body of the text and no others. All citations used
23
in the body of the text are included in the reference Unacceptable academic conduct as material is cut and
list and can be traced to source. pasted, or copied verbatim, from sources.
For primary research, appropriate choice of sources, Unacceptable academic conduct as false references or
justifiable sample strategy with relevant permissions. references which do not support the findings or analysis,
have been used.
Information Shows clear evidence of having accessed online Little evidence of use of IT during preparation of project.
technology information sources Little online access, no submitted spreadsheet or no
evidence of the use of appropriate varied formulae in
Submission of an excel spreadsheet file (which
spreadsheet.
incorporates and clearly demonstrates use of
varied formulae) created by the student Little or no evidence of using other relevant software in
preparing the project.
Shows clear evidence of use of other relevant
software in preparing the project report. Unacceptable academic practice as a template has been
used for the spreadsheet, or the spreadsheet has been
copied from another student.
24
These are the assessment criteria for the Skills and Learning Statement.
Skills and Pass Fail
Learning
Statement
Self reflection Addresses both questions. Does not address both
questions/ notable over
Shows ability to reflect on
emphasis on one question.
judgements made / actions
taken during project work. Emphasis on description of
events, little evaluation of self-
Evidence of recognising and
development etc.
identifying own strengths and
weaknesses and personal Little discussion of own
development. strengths and weaknesses or of
the challenges faced and the
approaches used to overcome
them.
practice as a template has
been used, or sections have
been copied from another
student or on-line sources.
Communication A copy of the presentation to A copy of the presentation to
skills the Mentor is included. the Mentor is omitted.
The presentation does not
summarise the findings,
The presentation
analysis and conclusions of the
summarises the findings,
research report.
analysis and conclusions of
the research report. Graphs/charts are absent,
unclear, incorrect or
inconsistent with findings.
The presentation should
The presentation is poorly
consist of 10-20 slides which
structured and / or content is
are capable of being
not relevant to project report
delivered in 15 minutes at an
findings, possible due to an
acceptable pace.
over emphasis on process
instead of findings.
Presentation has appropriate The presentation does not

structure and the content is consist of 10-20 slides or is not
25
clearly linked to project report capable of being delivered in 15
findings. minutes at an acceptable pace.
practice as the presentation is
based on a template, or has
been copied from another
student or on-line sources.
Marking and moderation of your work

OBU has a policy of anonymous marking to ensure that every student’s work is
treated fairly. Please include your ACCA number, not your name, on your
submission.
In order to achieve a pass, students must achieve a pass standard in all criteria.
Oxford Brookes University does not apply a bell curve (normal distribution) to the
marking of RAP. All students that meet the assessment criteria will be awarded the
appropriate grade. The current global pass rate is 66%.
If the first marker assesses a RAP as a fail, a second marker from within the team
reviews the project. Second markers also review a representative sample of passed
projects from each marker. The chief moderator monitors this process and reviews a
sample of work.
Feedback is provided for criteria graded as a Fail.
Following internal moderation, the External Examiner for the programme reviews a
sample of scripts to ensure that the standards applied are comparable to those at
other UK Universities.
OBU reserves the right to ask students to attend an oral examination (a viva). This
would be an on-line using Zoom, Skype Google Meeting (or similar) and would last
about 15 minutes. The viva is used to evaluate your knowledge and understanding
of your RAP and you could be asked about any aspect of your submission. OBU will
use a viva to confirm that the RAP submitted is your own work. If you are required to
attend a viva you will be contacted by the Oxford Brookes ACCA office.
Submission
Your work is submitted electronically. You are required to include this declaration of
authenticity in your project
I declare that I have written, produced and submitted all elements of the
Research and Analysis Project myself.
ACCA number (NOT your name)
26
Date
Further details are in the submission section

The submission portal will open for registration on the first day of the submission
window. Familiarise yourself with the submission portal early in the submission
window even if you intend to submit later in the window.
You are required to pay a project submission fee to OBU with any project
submission. The fee for resubmission is the submission fee for that period.
Submission timetable and deadlines
Period 45: fee £470

Latest date for completing Ethics module 23 September 2022
New Mentors registered by completing the training 30 September 2022
Earliest receipt of project at OBU 1 November 2022
Latest receipt of project at OBU 9 November 2022
BSc degree results release 22 March 2023
Period 46: fee £470

Latest date for completing Ethics module 24 March 2023
New Mentors registered by completing the training 31 March 2023
Earliest receipt of project at OBU 1 May 2023
Latest receipt of project at OBU 10 May 2023
BSc degree results release 20 September 2023
Submissions are only accepted between the earliest receipt date and the latest
receipt date.
The detailed programme specification can be found on the Oxford Brookes website.
27
Mentors
Why is it necessary to work with a mentor?
Your registered mentor guides you through the Research and Analysis project. Your
mentor is not expected to be an expert in your topic or to teach you research skills,
rather to guide you to available resources, to challenge you as to your approach and
to provide you with encouragement and support.
Through working with your mentor you will have the opportunity to develop your
interpersonal and communication skills, in a sense a professional socialisation. Your
mentor will be expect you to ask questions, to actively listen and to give a
presentation summarising your research findings.
You are asked to reflect in the skills and learning statement on how you have
developed and so it is very important to make notes about your own skill
development whilst undertaking the RAP.
Who can be a mentor
A registered mentor must be

 A full member of ACCA
 A tutor at an ACCA learning provider
 Your line manager or senior colleague at work
The mentor must be registered with OBU which means they must have completed
the OBU On-line Mentoring training course.
For details www.brookes.ac.uk/acca/for-mentors or accamentoring@brookes.ac.uk
A mentor may charge a fee. Please make sure you understand how much a mentor
may charge, and what you can expect from them.
Your mentor does not need to meet you in person (virtual mentoring is acceptable)
and this may provide you with an opportunity to work with a mentor from a different
country. The large Approved Learning Providers, such as Kaplan, offer on-line
mentoring.
How to find a mentor

We highly recommend that you find your own mentor. There are website that offer to
find a mentor for you, but it is much better to approach a mentor directly. The large
learning providers such as Kaplan offer online mentoring services
28
Oxford Brookes University maintains a list of registered mentors available
https://www.brookes.ac.uk/acca
Check this list to ensure that anyone you are thinking of working with is on
this list.
Friends or colleagues who have completed the programme may also have
recommendations as to mentors.
We recommend you consult this list to check that the mentor you wish to work with is
currently registered. Please contact accamentoring@brookes.ac.uk if you have any
questions about mentors.
Avoid organisations that offer to find a mentor for you, and do not pay a fee until you
know which mentor you will be working with, and what you can expect from that
mentor.
What to expect from your mentor

As a minimum, you must have three 30 minute meetings with your
mentor. Some mentors spend more time than this with their students
(our experience suggests an average of 4 hours per student). Some
mentors may run some mentoring meetings as group meetings however it is
essential that you receive some individual attention.
Please make sure you clarify what your mentor is offering before you agree to work
with them, or pay any fee.
The work that you submit must be your own work, your mentor must not provide you
with templates, write any part of your work or rework, edit or correct your work for
you.
If you submit work that has been provided by your mentor and is not your own work,
you risk an academic conduct investigation. Look at the section on Academic
Integrity.
First meeting
The focus of the discussion at the first meeting might be:
 Possible topics and objectives for your research
 Whether you are undertaking primary or secondary research
 Business models / theories that might be relevant to your research
 How and where you might find information
 Use of the information you have gathered
29
 Your approach to the Skills and Learning statement
 Your project plan for completing the RAP
 Expectations around communication (format, response times)
 Date for the next meeting
Your mentor may ask you to summarise in an email the key points discussed in the
meeting and the actions identified. This often happens in professional life, and
meeting often start by reviewing the actions agreed at the last meeting.
Second meeting
The second meeting with your mentor provides you with the opportunity to get
feedback on your initial findings. You will need to have gathered information and
completed some analysis and evaluation. You may wish to send your mentor a draft
of your work. This would also be a good time to review the assessment criteria and
consider whether you are meeting the appropriate standard.
The focus of the discussion at the second meeting might be:
 Any difficulties in collecting data or information
 Any changes to your research approach (and the impact this may have on
your aims and objectives)
 The connections do you see between the business model / theories to the
information you are gathering
 How the business models / theories might support your analysis and
evaluation
 The assessment criteria
 Your project plan – are you on track? What adjustments do you need to
make?
Third meeting
During the third meeting with your mentor you will present the findings of your
research. This is a 15 minute presentation focusing on your research. There is
further guidance on presentations here.
If your mentor is working with several students, you may be asked to present to the
group. This is a great opportunity as in real life you will often present to a group and
you have the opportunity to learn from each other.
30
What mentors do not do
It is unacceptable and will lead to an academic integrity investigation with serious
consequences, if your mentor (or anyone else)
 Provides you with a list of references to guide your research or to be
submitted with the RAP. The reference list must reflect your own, individual
research and include all and only the sources you have included in your RAP
 Provides a template for the spreadsheet or your presentation. You must
develop your own spreadsheet and presentation as this demonstrates you
have developed the required skills
 Writes the RAP project on your behalf, or provides you with a substantially
completed template for editing
 Encourages you to copy another student’s work.
31
Preparing your Research and Analysis Project
This section of the Information pack is designed to direct you to a range of resources
and support that is available for the various stages of your RAP journey.
The RAP journey has been divided into 4 sections
 Getting started
 Analysis, evaluation and critical writing
 Skills and learning statement
 Submission
There is also a section of the Information Pack designed to support students who are
resubmitting their RAP.
There are also videos available on the BSc Applied Accounting YouTube channel.
Getting started
Before start you start working on your RAP,
 check that you are, or at the point of submission you will be eligible
 Be realistic about the time you have available and therefore which submission
period you are aiming for. Students tell us that they spend 3-4 months working
on their RAP.
 Find a mentor and agree how you are going to work together
There is a YouTube video playlist to help you get started on your

RAP.
Choosing a topic
There are a wide range of topics drawn from the ACCA Applied Skills
syllabus. When considering which topic to address, you may want to
think about
 What interest you – you are likely to do well when you are working on a topic
and / or an organisation that you find interesting
 Any business models or theories that you want to learn more about
32
 Are you employed or studying full time – there are some topics that require
the collection of primary data, or make use of internally available information.
This may be easier to arrange if you research the organisation where you are
employed (you do need to gain permission)
The choice of topic is YOURS (not your mentor’s or your friends)
Choosing an organisation
When choosing an organisation, consider the topic. Some topics
require you to have access to internal documentation and/or staff,
some topics require you to investigate an organisation that has
performed well or badly, or have weak ethical practice.
Whichever topic you choose, you will need to gather information about the
organisation, and so consider how much information is publicly available. A quick
internet search will help you decide whether there is sufficient publicly available
information, from a range of sources.
For some topics, you are required to use a comparison organisation in your
evaluation, for other you are advised it may be helpful.
In your report, justify your choice of organisation and any comparison organisation
you use.
This is the Research Report topic list.
Research aims and objectives

The research aim (sometimes called the research question) is the
overarching goal of your research. Be realistic as to what you can
achieve as you only have 7,500 words.
Your objectives explain how you will achieve the research aim. The objectives need
to be specific and achievable.
The aim and objectives are related to your research, they are not personal aims or
goals. Aims and objectives are not to complete the degree and graduate, to improve
my IT skills, to enhance my job opportunities, to develop analysis skills etc.
There is guidance on drafting aims and objectives on the OBU webpages
https://www.brookes.ac.uk/acca
33
Primary or secondary data
Primary data is data that has been generated in order to answer the research
question (this might be through questionnaires or interviews). Before collecting
primary data collection, you must be granted permission by the organisation you are
working in and accessing participants through, as well as the participants
themselves. A permission letter must be obtained and submitted with your project.
Secondary data is data that is available and that can be used to answer a research
question but was not generated for that purpose.
Internally available information is information, such as management accounts,
generated by an organisation but not publicly available. You must be granted
permission to use such data by the organisation that generates the information. A
permission letter must be obtained and submitted with your project.
Publicly available information can be published by an organisation (e.g. Annual
Reports) or externally generated (press commentary). When using publicly available
information it is essential to consider the authenticity of the source, and if you use
this information, acknowledge the source by referencing the material.
If you decide to collect primary data or use internally generated information you must
have been given permission (see this section)
Primary data collection
If you have collected primary data, you need to explain to the reader
of your Research Report, what you did. You must explain and justify
the following:
 The data collection technique you used e.g. questionnaires, interviews
(include the questionnaire or the list of interview questions as an appendix)
 How you identified your sample and why it is an appropriate sample
 Your sample size and the number of responses received (it is very unusual to
have a 100% response rate!)
Remember to include the letter of permission, questionnaire or interview questions
and a summary of the responses in your submission. These should be included in
the appendix, although you may want to include the summary of responses in a
spreadsheet.
34
Secondary data collection
A lot of secondary data is available on the internet, but not all of this is
reliable. You must evaluate the appropriateness and relevance of
secondary data sources – you must be sceptical.
The following questions can help you judge whether a source is relevant and
appropriate:
Who wrote the source?
Are they an expert in the subject?
Who do they work for? Is this likely to bias their view?
When was the source written?
Is the source still relevant (not too old)?
What data has been used?
Is the data used relevant to your research question?
When considering the use of your secondary sources, you need to think critically.
This is a good explanation of what we mean by critical thinking
https://www.plymouth.ac.uk/uploads/production/document/path/1/1710/Critical_Think
ing.pdf
Financial statements
Your work should be based on the most recent available information.
For all topics other than 4, 5, 8 you must base your project on recent organisational
activity or processes rather than historical events. (For this purpose ‘historical’ refers
to activity that took place more than the three full calendar years preceding the start
of the current submission period.) For example if you were proposing to submit a
project in May 2023 considering the impact of a merger or acquisition, the merger or
acquisition would have to have taken place AFTER 1 JANUARY 2020
For topics 4, 5, and 8 you should use the 3 most current years of financial
statements available 90 days before the start of the submission period (if you are
submitting for the first time or re-submitting using a new topic). You may choose
other information that becomes available at a later date.
You are required to include a justification of the financial statements selected. See
suggested structure for secondary data collection.
35
Research ethics – permissions & consent
Oxford Brookes University is committed to rigorous ethics standards in all research

undertaken by staff and students. For more information
https://www.brookes.ac.uk/research/research-ethics-statement/
If you are conducting primary research involving human participants you must
comply with the University Code of Practice for Research Ethics for Research
Involving Human Participants.
If you are using internally generated documents (eg reviewing budget process
documents) then you must seek permission to use the data.
Permission
If you are conducting primary research within an organisation you must have the
consent of the organisation. You must obtain a permission from a senior manager in
the organisation.
This evidence of permission must be included as one of your appendices.
The organisation may be concerned about confidentiality and / or commercial
sensitivity. Please note all RAPs are confidential and are stored securely. They are
not published and are only seen by a marker, moderators and some by an external
examiner.
When giving permission, the organisation may request that your research findings
remain confidential. If this is the case email acca@brookes.ac.uk providing the
evidence that you have gained permission. The Programme Lead will review the
request, and if appropriate, agree the confidentiality. You will then receive an email
confirming this to include in the appendices (instead of the permission letter itself).
You must amend your data to try to disguise the organisation’s identity.
Consent
When you conduct research involving human participants, you must ensure that
participants in your research
 Are not harmed in any way
 Understand what they are being asked to do
 Voluntarily consent to being involved and are able to withdraw at any point if
they want to
36
 Are not individually identified (you can refer to interview participants as
respondent 1, etc)
Academic Integrity
The BSc Applied Accounting is an Oxford Brookes University award and you are an
Oxford Brookes University student. You are also an ACCA student who must uphold
the core values of ACCA including that of ethical behaviour.
All Oxford Brookes students must act with academic integrity. This means that the
work you submit must be your own work and your research must have been
undertaken specifically for the RAP. If you submit work that is not your own, you are
cheating which is unethical behaviour that is not tolerated by OBU or ACCA.
Academic misconduct (cheating) can take many forms. This includes
● Copying elements of the Research Report, excel spreadsheet or power point
presentation from either another student, or work provided by a mentor, or
from examples available on the internet
● Using a template for the Research report, presentation or excel spreadsheet
● Using a list of pre-prepared references
● Allowing someone else to complete, or finish your work, including adding in
the references
● Asking someone (such as your mentor) to do the research for you
● Paying someone to write your RAP for you.
● Buying a pre-written RAP from an organisation (even if this is advertised as a
guide and you edit it).
The key test is that the work you submit to Oxford Brookes University is your own
work.
There are some disreputable companies that promote research report writing
services, sometimes offering to provide a research report for a student to use as a
“guide”. This is a very serious form of cheating as the student has not completed the
research, and or the writing, themselves. It can lead to very serious consequences.
The most severe penalty if a student or member is found guilty of breaching these
regulations is permanent expulsion from Oxford Brookes University and referral to
the disciplinary processes of the ACCA.
OBU regulations for study can be found here https://www.brookes.ac.uk/regulations/
If during the marking and moderation process, concerns are raised about your work,
your Research and Analysis project grade will not be released (a deferred grade).
37
The work will be passed to an Academic Conduct Officer (ACO) for further
investigation.
Academic Integrity - referencing
You are required to reference information sources in your Research

Report. This is part of the graduate skills that you must demonstrate in
preparing your Research Report. Referencing is essential for the
following reasons:
 To acknowledge other people’s ideas.
 To allow the reader of your work to locate the cited references easily, and so
evaluate your interpretation of those ideas.
 To avoid plagiarism (i.e. taking other people’s thoughts, ideas or writings and
using them as though they are your own).
 To show evidence of the breadth and depth of your reading.
As you are doing your research, find and use information from websites, books, data
sources, make sure you note down details of each source. Note down the author
(this might be an organisation), title, date, publisher, page numbers and, for online
resources, the URL.
If you copy directly (copy & paste) from a source make sure you identify these as
copied words (perhaps highlight them, or put in italics). If you use these words
directly in your work you will need to show they have been taken directly from a
source by putting them in quotation marks.
The section on use of sources / in text citations provides more guidance on how to
include references in your writing.
Only include references in your reference list that you have cited in your research
report. A bibliography is not required. Your reference list should be included in your
submission as a separate word document from your research report.
Getting started on SLS

As you get started on your research report, please remember to
keep notes for your SLS.
This is the assignment brief for the Skills and Learning Statement
It can be useful to keep a log or diary in which you consider
 Which skills and experience do you already have which can be used?
38
 What new skills will be required? How can I develop them?
 Which challenges will I face, and what can I do to overcome them?
Your diary or log can be in the form of notes. It will be a useful reminder when you
consider the SLS question
39
Analysis, evaluation and critical writing
This section provides advice and links to resources to help you progress with the
Research Report.
There is a YouTube playlist relating to analysis evaluation and critical

writing
Understanding of business models
One of the skills you required to demonstrate in the research report is

the ability to use business models / accounting theory. You will have
met different models and theories in your studies.
The Kaplan Financial Knowledge Bank (https://kfknowledgebank.kaplan.co.uk/)
contains material relating to different areas of the syllabus. This, or your own study
texts and notes, is a good place to start to identify relevant models / theories.
In order to demonstrate understanding of accountancy / business models (Criterion
1) you must
 Select the models / theories that are appropriate to your topic, and your
research aim.
 Explain why you think that the model(s) is (are) appropriate.
 Briefly explain the models using your own (paraphrasing) rather than using
direct quotes as this demonstrates understanding. See the section on
Academic writing
 Evaluate the model by explaining any issues or problems with the model
(disadvantages of the model) See the section on evaluation vs description
To analyse and evaluate the impact on the business performance you will need to
use business / accountancy models or frameworks. The table below highlights some
of the models that may be relevant for the different topics. This is an indicative list, it
is not exhaustive. You should use two business / accountancy models or
frameworks. To analyse and evaluate the impact on the financial performance you
will need to use ratio analysis, or relevant financial KPIs, or cost benefit analysis.
Consider whether the topic requires access to internally generated information, or

primary data collection (see research report topics)
40
This is an indicative list, it is not exhaustive. You should use two business / accountancy models or frameworks. To
analyse and evaluate the impact on the financial performance you will need to use ratio analysis, or relevant financial
KPIs, or cost benefit analysis.
Research Report topic Models / frameworks / concepts that may be relevant (this is not an exhaustive
list, there may be others). Make sure you justify your choice.
1 Analyse and evaluate the impact Critical Success Types of Types of costing Environmenta ROI,
on the business and financial Factors, KPIs and budgets (use of lifecycle l performance residual
performance of an organization BSC and costing, TAC vs (SROI, GRI, income
of an aspect of an organisation’s variance MC, accounting Integrated
performance management control for overhead) reporting
system. capitals,
SDGs)
2 Analyse and evaluate the impact Business process Strategic e-business cost benefit Capital
(positive or negative) of an change analysis analysis investme
internal digital or technological (eg nt
innovation on the operational PESTLE appraisal
and financial performance of the value models
organisation chain) (eg NPV,
IRR,
ARR,
payback
period)
3 Analyse and evaluate the impact Role of regulation / Analysis of SWOT to analyse Relevant
on the financial performance of regulatory reasons for pre & post ratios (those
an organisation of a recent environment the specific regulation is impacted by
change imposed by the regulatory required regulation)
regulatory environment. change analysed pre
and post
41
Research Report topic Models / frameworks / concepts that may be relevant (this is not an exhaustive list,
there may be others). Make sure you justify your choice.
4 Analyse and evaluate the Strategic analysis Strategic Financial analysis
business and financial of external analysis of (eg ratio analysis,
performance of an organisation environment organisatio or relevant KPIs)
which has performed (PESTLE, 5 ns position
exceptionally poorly over a forces) (SWOT,
three-year period with a critical Value
Chain,
analysis of the reasons for its
Business
difficulties.
canvas)
performance of an organisation environment organisatio or relevant KPIs)
which has performed (PESTLE, 5 ns position
exceptionally well over a three- forces) (SWOT,
year period with a critical Value
Chain,
analysis of the reasons for its
Business
success.
canvas)
6 Analyse and evaluate the Motivation theories Motivation Team behaviour / Organisation Financial
effectiveness of key factors that (eg process roles al culture analysis (eg
have an impact on employees in Maslow theories Models (eg ratio analysis
an organisation. Herzberg (eg Hofstede, relevant
McGregor) McClelland Handy, KPIs, cost
Vroom) Schein) benefit
analysis)
42
Research Report Topic Models / frameworks / concepts that may be relevant (this is not an exhaustive list,
7 Research an organisation that Business process Stakeholde Business analysis Financial
has undergone a major change. change r analysis pre and post (eg performance
Analyse and evaluate whether SWOT) analysis pre
the change has had a positive and post
impact on business and financial major
performance. change.
Focus on key
relevant
ratios.
performance over a three year environment organisatio or relevant KPIs)
period of an organisation (PESTLE, 5 ns position
operating in a sector that has forces) (SWOT,
faced strategic and operational Value
challenges with an emphasis on Chain,
how management have Business
addressed these challenges. canvas)
9 Analyse and evaluate the Business process Stakeholde Cost benefit

management of change within change r analysis analysis
a specific area of the
organisation resulting from a
strategic decision.
43
10 Analyse and evaluate the use of Non-financial Environme Risk

non-financial metric in the performance ntal management
management of the indicators performan frameworks
performance of an organisation (balanced ce
scorecard, building (GRI,
block model, Integrated
performance reporting
pyramid) capitals,
SDGs)
11 Analyse and evaluate how an Critical Success Profession Data privacy Financial
organisation has managed the Factors al and regulation analysis cost
use of data to inform business KPIs and relevant corporate benefit
performance and achieve ratio analysis ethics analysis of
strategic advantage. data use
Consideration must be given to
how the ethics of data use is
managed.
12 Analyse and evaluate the Internal control Cost Corporate Best practice
effectiveness of an aspect of the models benefit governance frameworks
control environment within an analysis of codes or
organisation. internal frameworks
audit
44
13 Research an organisation that is CSR models or Corporate Stakeholder Non-financial Financial
recognised as having poor Corporate ethics / analysis performance ratios
ethical business practices, Governance ethical indicators (eg
analyse and evaluate the models decision GRI, SDGs,
reasons for the poor ethical making integrated
business practices and the reporting
impact this has on identified capitals)
stakeholder groups. Financial
performance
indicators
and ratio
analysis
14 Research an organisation that is CSR models Corporate Stakeholder Non-financial Financial
recognised as having ethics / analysis performance ratios
particularly strong ethical ethical indicators (eg
business practices, analyse and decision GRI, SDGs,
evaluate the benefits to making integrated
identified stakeholder groups. reporting
capitals)
15 Analyse and evaluate the impact Strategic analysis Strategic Functional area Financial
on the financial and business eg PESTLE, choice (eg specific models analysis (eg
performance of the strategy SWOT Value chain BCG eg 7ps for ratio analysis
adopted by an organisation in to identify matric, marketing, value relevant
one of the functional areas. reasons for Ansoff’s chain for supply KPIs, cost
adopting the model) chain, NPV or benefit
strategy cost benefit analysis)
analysis of make
buy decisions
45
Application of accountancy / business models
Having selected and evaluated appropriate model(s), you then need
to apply this to your organisation. To demonstrate the links between
the model(s) and your organisation will require you to gather
information to support your argument.
Do not cut and paste a pre-prepared version of the model applied to your
organisation (for example, a completed SWOT for Tesla), or patch write from a
number of pre-prepared sources. You need to collect the information to support your
application of the model yourself.
Information Gathering
The RAP is a research project and gathering information is doing research. There
are lots of different types of information source
 Text books
 Journal articles (open source academic)
 Company sources / market commentary
 Press comment / newspaper articles
 Primary data collected
You must use a range of relevant information sources (company sources, press
commentary and study materials). You must also collect a range of information. Do
remember that not everything you read will be useful, but you may not know this until
the final stages, so keep a record of what you read, where you found it (including the
url).
For primary research, one of your data sources is the data you have collected. If you
have used questionnaires, you will want to present the results of the survey in your
Research Report. It is a good idea to use a spreadsheet to collate and analyse your
data. When you include the results, reference the spreadsheet (as an appendix).
If you have conducted interviews, the data is the responses you received from the
people you interviewed. You can include their comments as direct quotes. It is
usual practice to label the people involved in interviews as R1, R2 (respondent 1,
respondent 2).
The information you gather is used to answer your research aim (or question).
46
Academic writing
Academic writing is a formal style of writing. It is well structured and precise. Unlike
other forms of writing such as journalism it needs to be objective, which involves
minimising emotion and dramatic emphasis in order to focus on the evidence.
Formal style
Write in full sentences. Do not use any contractions, such as don’t or wouldn’t. Also
avoid using slang or colloquial language that sounds like speech. Use impersonal
language. Instead of saying ‘I think sales improved because of the release of the
new model ’ you should say ‘the release of the new model has resulted in increased
sales’
Structure
Academic writing usually has a clear structure with an introduction, main points in a
logical order, and a conclusion.
Concise and precise
Your writing does not need to sound ‘fancy’ or complicated. The best academic
writing is clear and avoids vagueness, so instead of ‘lots of people’, state how many
and who they are, ‘300 university students’.
Evidence
Academic writing emphasises the evidence, not unsupported opinions. This is why
you are often advised not to use the first person (‘I think…’). Your own voice will still
come through in the evidence you choose and how you interpret and explain it.
Avoid stating that something may or might be due to a factor. This indicates that you
have not undertaken sufficient research to know the answer.
Well written
Academic writing is accurately written and uses good grammar and punctuation.
Evaluation rather than description

Analysis and evaluation are the result of critical thinking, essential skills for both the
graduate and professional accountant. Critical thinking is linked to the professional
skill of scepticism.
To think critically does not mean rejecting all ideas, but means that you are prepared
to interrogate a claim. Are reasons why an organisation might want to present
information in a particular way? Are there other sources that support, or contradict,
the explanations provided?
47
The models you have identified support your evaluation as they provide information
about what the theoretical position might be. You can then compare the actual
position to this.
If you are using secondary data, the evaluation of the data is enhanced by
comparing it to other sources. For some topics, the use of a comparator is essential.
The topic list states this.
If you have collected primary data, use models or theories to explain your research
findings, identifying where your research findings agree with or differ from the
models or theories. Finding differences from models or theories is what makes
research interesting.
When evaluating your information you want to avoid describing events. Description
is a lower level of skill than analysis and evaluation and so should be limited in your
work.
The following table may help you see the difference between descriptive and
analytical or evaluative writing.
Descriptive writing Analytical and evaluative writing
States what happened Identifies the significance
Explains what a theory says Shows why something is relevant or suitable
Lists details Evaluates the relative significance of details
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Lists in any order Structures information in order of importance
Says when something occurred Identifies why the timing is important
States what something is like Judge strengths and weaknesses
Gives information Draws conclusions
http://www.plymouth.ac.uk/uploads/production/document/path/1/1710/Critical_Thinki
ng.pdf
Use of sources / in text citations / reference lists

We reference (give details of where we found information)
 To acknowledge the ideas or work of other people (and not pretend they are
our own ideas)
 To enable other people to find your sources quickly and easily
 To support the facts and arguments you are making
 To show you have read widely and used a variety of sources
Do we have to reference everything?

It is not necessary to reference commonly known facts. It is common knowledge that
a listed company’s shares are traded on a stock market so this does not need a
reference.
Business and accountancy models (such as SWOT, PESTLE) are other people’s
ideas and so these do require a reference. You can acknowledge where you found
out about these models (for example in a study text, or the Kaplan knowledge bank
(https://kfknowledgebank.kaplan.co.uk/)).
How do I reference?
When you are writing your report use a systematic referencing style. At Oxford
Brookes Business School, the standard referencing style is Harvard, but if you know
another recognised referencing style (such as APA) it is acceptable to use this.
Harvard is an author date system of referencing. To acknowledge the ideas or work
of others, it is possible to either use a direct quote or paraphrase.
Direct quote
49
Paraphrase
Or
Jones (2011) predicted that mining exports would continue to rise for at least
two years.
The source (Jones, 2011) is then included in your reference list. The reference list,
lists the sources in your report in alphabetical order.
You must submit a reference list and you must check that the reference contains all
the sources used in your research report and skills and learning statement (if any). It
must not contain sources not used in your report.
If you submit a reference list written by someone else (your friend, mentor) then it is
considered cheating and could result in an Academic Conduct investigation.
Sources in the reference list

The format of the reference in the reference list depends on the nature of the source.
If the source of the idea paraphrased below was an article titled “Trouble for
ABC&Co?” written by Jones in the Financial Times which was found online, this
would appear in the text as:
This will appear in the reference list as:
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Jones, K. (2011). Trouble for ABC & Co? Financial Times. Available at : URL
(Accessed: date)
Author, date
Title of article Publication in URL so the source can be traced and the
italics date you accessed the course
If the source was a book (called Rise and fall of ABC&Co), it will appear in the
reference list like this
Jones, K. (2011). Rise and Fall of ABC&Co. Oxford: Heinemann
Author, date
Title of article in italics Place of publication: publisher
If there is more than one author then it is (Jones and Smith, 2011) in the text and
Jones, K. and Smith, G. (2011) in the reference list.
The sources in the reference list are listed alphabetically.
Some versions of Microsoft Word (Word for Microsoft 365 Word 2019 Word 2016)
allow you to manage your citations using the references tab.
This article provides more information

https://support.microsoft.com/en-us/office/add-citations-in-a-word-document-
ab9322bb-a8d3-47f4-80c8-63c06779f127
Remember Oxford Brookes University uses Harvard referencing style.
51
Suggested structure – primary data collection
This is a suggested (not prescribed) structure. The nature of your research will
influence how you structure your report.
Title page - stating topic, topic number, your ACCA number and submission period
Contents page
Project aim, objectives and context
In this section you may want to include
 The topic (and reasons for choosing this one)
 Justification of your chosen organisation, and comparator (if used). This
should be an academic, not a personal justification i.e. why your case
company is a suitable choice for the topic selected.
 Research aim and objectives (there is an article “Aims and objectives” under
materials on this page)
Research Approach
It is good practice to include
 an explanation and justification for research approach adopted
 a justification of data collection technique you used (you should include the
questionnaire or the list of interview questions in your appendices and refer to
this)
 a justification of your sample
 details of the sample size and the response rate (be honest, no-one expects a
100% response rate)
 a discussion of the limitations of research method used (be honest, what did
you find hard when collecting your data?)
 the ethical issues you considered in relation to asking individuals for their
views (you MUST include the permission letter, or an email from the
programme lead allowing an anonymous submission in the appendices)
Accounting / business models

In this section you must justify the selection of the accounting / business models you
have used, including a discussion of their limitations. The focus is on evaluating
52
(rather than describing) the models, so think about the reason you believe the
models are relevant for your research. Limitations should be discussed in relation to
achieving your research objectives.
Please note not all topics require a SWOT and a PEST: you will be evaluated on the
appropriateness of the models for addressing your research objectives.
There is an article “Analysis and Evaluation” in the Resources for RAP students
section on this page
Findings, analysis, evaluation and conclusions

In this section, it is good practice to include
 your results presented in an appropriate form e.g. tables, graphs, pie charts
 a critical analysis / evaluation of your results through a comparison of what
was expected (based on the accounting / business models)
 an explanation of your significant findings
 a discussion of any limitations of your results
 your conclusions about your research findings and how well you have
answered your research question and met your objectives must be included
 recommendations (if you think it is appropriate)
The critical analysis of your results should be an evaluation of the results, not just a
description. In order to evaluate you need to make a comparison, so think about
what you would expect from your understanding of the business models.
Suggested structure – secondary data collection

This is a suggested (not prescribed) structure and is designed to provide guidance
on what you may want to include if you are basing your Research Report on
secondary data.
Title page - stating topic, topic number, your ACCA number and submission period
Contents page
Project aim, objectives and research approach
In this section you may want to include
 the topic (and reasons you chose this topic)
53
 a justification of your chosen organisation, and comparator (if used). This
should be an academic justification not a personal justification i.e. why your
case company is a suitable choice for the topic selected.
 the research aim and objectives
 what secondary sources you have used and why (avoid generalised
description here, focus on the sources relevant to your research question)
 a justification of the selection of financial statements used
 any ethical issues you considered in your approach
Accounting / business models / theories and information gathering

In this section it is best practice to include
 a justification of, and discussion of the limitations of, the methods used to
collect information (avoid description of the methods here)
 an overview of the accounting / business models you have used, including a
discussion of their advantages and limitations.
 A discussion of how you have applied the accounting / business models to
your organisation
 All models/theories applied to your research should be discussed.
Students are often overly descriptive here. Focus on the evaluation of the models
and the application to your organisation(s). It is important to explain and evaluate
the models in relation to achieving your research objectives in your own words as
this demonstrates you understand the model(s). If you include too much cut and
pasted material, even if it is appropriately referenced, you may be failed for not
demonstrating understanding.
Make sure that you reference the sources you have used.
Analysis, evaluation and conclusions

Your Research Report should provide a detailed account of what you have found
from the application of your chosen accounting and business techniques to the
information that you have gathered.
You will be judged on the appropriateness of the models in addressing your research
question and objectives. Do not select too many models: it is better to focus on
those most relevant to your research question. For example, in addition to ratio
54
analysis to evaluate financial performance for Topics 4,5 and 8, there are many
business models that you could select e.g. SWOT, PESTLE, value chain analysis or
Porter’s 5 forces. Using all of these would result in a superficial analysis given the
word count limitations. For topic 4, 5 and 8 it is important to use the information
gained about the external environment to evaluate the financial performance of your
organisation, and the comparator in light of the topic question. The conditions in the
external environment will have influenced both your organisation and the comparator
organisation, so are the differences in performance, if so why? Are there similarities
in performance why might that be?
In this section it is best practice to include
 Context and justification. Look at your topic carefully. If you are investigating
a business that has particularly strong ethical business practices, then outline
what these are. Likewise for other topics – what was the major change, or the
strategic and operational challenges? What are the weak ethics, or areas of
particularly strong or weak performance? This is relevant for all topics.
 your results presented in an appropriate form e.g. tables, graphs, pie charts
 a critical analysis / evaluation of your results which includes an explanation of
your significant findings
 a discussion of any limitations of your results
 your conclusions about your research findings and how well you have
answered your research question and met your objectives.
You must draw conclusions relating to your evaluation. It is not always necessary to
make recommendations. If you exceed the word count your conclusions may not be
marked and you may fail.
Academic integrity – use of translation tools

Oxford Brookes University recognises that students are increasingly using, or being
offered, online tools for their academic writing. This includes tools for translation,
paraphrasing and plagiarism checking.
Online tools for translation, paraphrasing and plagiarism checking may appear to be
useful for students, but you need to be aware of the risks:
 If you upload your work onto any website offering translation, paraphrasing or
plagiarism checking, it is no longer confidential or original to you. It could be
shared with others, it could appear on other websites, it could be offered or
even sold to other students.
55
 Translation and paraphrasing tools may provide poor versions of a text,
including grammatical inaccuracy, lack of coherence, change of meaning and
inappropriate style.
 Relying on translation and paraphrasing tools to produce your work means
that you have lost control of the authorship. Your assignment may not meet
the assessment criteria.
 Relying on online tools is also likely to mean that you are not demonstrating
your own thinking and learning (required in RAP assessment criteria 1)
 Online plagiarism checkers are known to provide inaccurate results, and also
to work with essay writing companies which sell student work.
If you need to use translation and paraphrasing tools

 Only translate single words or phrases, like a dictionary.
 Remember that the principle of good practice is doing your own work, not
getting a tool to do it for you. Focus on your own learning!
Academic integrity – sharing work

One form of cheating is to work in conjunction with others, known collusion. In order
to avoid being investigated for collusion, do not share your work with anyone else
other than your mentor. If someone makes improper use of your work, you may be
implicated in an academic conduct case.
The work that you submit to Oxford Brookes University must be your own work.
Therefore do not allow another person to submit on your behalf, you must submit
your work. The section on Submission explains what to do if you experience
difficulties when submitting.
Your mentor must not share your work with anyone else.
Academic integrity – use of Turnitin

OBU does not require the Turnitin score to be below a specified % match and the
RAP marking team look at the Turnitin Report for all submissions. The markers will
look at the nature of the matches and use their judgement to decide whether the
student has used other sources and whether they have acknowledged them
correctly.
We do urge students to avoid online plagiarism checkers completely (see above),
but if students do want to use a plagiarism checking software tool, iThenticate is the
product Turnitin provides for researchers and freelance writers.
56
Use of excel
Finance professionals are expected to have an understanding of spreadsheets and
of excel. This is a key employability skill.
You are required to submit a spreadsheet as part of your Research and Analysis
Project regardless of the topic chosen. You must demonstrate the use of an
appropriate range of formulae (see assessment criteria).
This is a link to Microsoft excel training videos
https://support.microsoft.com/en-gb/office/excel-video-training-9bc05390-e94c-46af-
a5b3-d7c22f6990bb
If you have conducted primary research, you can use a spreadsheet to analyse your
data.
If you use a prepared template for your spreadsheet (even if it is supplied by your
learning provider or mentor), you are cheating (Academic Integrity is very important).
This may result in an Academic Conduct investigation. The spreadsheet you submit
must be your own work.
57
Skills and learning statement
The Skills and Learning Statement (SLS) is a very important part of the Research
and Analysis Project. It helps you develop ability to learn from your experiences
(experiential learning). This is one of the key skills for a finance professional as over
your working life, you are likely to learn more from experience, than in the classroom.
This section provides advice and links to resources to help you with the Skills and
Learning statement.
Reflective writing
Reflecting on an event involves more than just describing what happened. It involves
thinking about possible reasons why it happened, drawing some conclusions from
this, and deciding what you will do differently next time. See this video explaining
what reflection is Being reflective [video] (University of Hull)
Reflective frameworks provide a structure and logical process to help us think
through an event, as we might not have fully understood it at the time. Most
frameworks lead us through what happened, why it happened, and what to do next.
These are a couple of well-known reflective models / frameworks
Kolb, D (1984) Experiential Learning:

experience as the source of learning and
development. Englewood Cliffs, Prentice
Hall
Gibbs G (1988) Learning by Doing: A guide to

teaching and learning methods. Further
Education Unit. Oxford Polytechnic: Oxford
There is no requirement to include these models in your SLS.
58
In the SLS you are asked two questions. These questions have been designed to
help you develop your reflective thinking skills. The SLS is a personal account of
how you have developed. You must not use a prepared statement, a template or
copy your friend’s SLS. Everyone’s experiences will be different.
Q1 How have you developed, personally and professionally, as a result of

undertaking the Research and Analysis Project?
Consider
 what new skills you acquired and how you developed them
 the challenges you faced and how you overcame them
Q2 How will the experience of the RAP help you in the future?
Consider how this experience has
 made you more employable and capable
 might influence your future plans in the short and longer term
The assessment criteria can be found here

The SLS is assessed on a pass / fail basis. The marker is looking for evidence of
self reflection, they are not assessing the nature of the experience.
The SLS has an overall word count of 2,000 words. You should be looking to divide
this roughly between the two questions.
Your writing should be personal as you are writing about your experiences and your
feelings. Your writing should still be objective and moderate (this is not the place to
vent frustrations). It is OK to discuss the challenges you faced and explain how you
overcame these challenges. There is no requirement to include lots of references.
When you are reflecting it is helpful to

 Look back at events (for example, mentor meetings, delivering a presentation,
finding information, using business models, working with excel or powerpoint)
 Analyse the event. Think about different perspectives (your feelings, what you
were doing, not doing), think about explanations for these feelings (did you
feel nervous about giving a presentation, )
59
 Consider what you have learnt from the experience and what you might do
(differently or the same) in the future (for example, the importance of
preparing for meetings, identifying more opportunities to give presentations)
You might choose to analyse an experience or an event through which you have
learnt using the following structure.
Description – brief description of the event / circumstances and the insight you
gained from this
Interpretation – why is this insight significant to me? What factors have
influenced the insight (previous experiences, previous learning)
Evaluation – relevance of this insight to you, your professional development
and any consequences
Plan for the future – how has this insight helped you plan for the future, what
will you do the same, differently in the future?
It is important that you analyse the experience rather than just describe what
happened. There should be a focus on your interpretation and evaluation of your
experience.
Presentation
Presentations give the opportunity to convey ideas more verbally and visually, and to
develop skills valued in employment. To support your development in this area you
are required to give a presentation to your mentor at your third meeting.
The presentation should
 focus on the analysis, findings and conclusions from your research
 be no more than 15 minutes long
 contain 10 – 20 slides
You are required to submit your presentation as part of your RAP. Your
communication skills are assessed in Skills and Learning Statement communication.
This is the link to the assessment criteria.
Do not use a prepared template for your presentation as this will result in an
investigation to your Academic Integrity.
60
Feeling anxious about presenting is natural, but with some planning and preparation
you can harness your nerves and use them to produce a good performance.
Planning and preparation
A good presentation has content appropriate for the audience, a clear structure, and
is presented in an engaging way. Focus on the analysis, findings and conclusions
from your research. If you did primary research, it is OK if things did not go exactly
to plan, highlight how you responded.
Good visual aids
Keep any slides simple and relevant to your main message. This video is a fun guide
of what to avoid!
https://www.youtube.com/watch?v=lpvgfmEU2Ck
Engaging body language
It can seem intimidating to look at your audience. A good tip is to scan the room just
above their eye-level which makes everyone feel included but means you do not
have to focus on each person. This video highlights (by exaggerating) how body
language can be distracting.
https://www.youtube.com/watch?v=L_6EHgr098w
Managing anxiety
The best presenters feel anxious but it can help to remember that the audience are
on your side and want you to succeed
Practice
Looking at the room beforehand and running through your presentation to check
your timing can help to build confidence as you will know what to expect. Practice is
the best way to develop your presentation skills
61
Submission
Submission process
Your project must be submitted online by the latest submission date.
After this date, the online submission facility will close and you will have to wait until
the next session before you can submit.
Information about the submission process is available at
https://www.brookes.ac.uk/acca/
Registration
In order to submit your work, you first need to register. Do not register until you
are ready to submit.
When registering you are asked for your email address, ACCA number, date of birth,
mentor’s details and your postal address.
Oxford Brookes University will send your certificate to this address, so please ensure
it is accurate.
There is a step-by step guide to registering available on the Oxford Brookes web
pages.
Files to submit
Once you have registered you will upload your files. Make sure you know where you
have saved all the documents you need and you have the correct versions of the
documents. It is sensible to label these with your student number.
Each element, Research Report, Skills and Learning Statement, Reference list,
Excel spreadsheet, Presentation slides, and appendices are known as assignments.
You upload the assignments, then submit project. Once you have submitted, you
then pay the submission fee.
There are limits on the sizes of files you can upload.
Assignment file sizes
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5MB – word document, ACCA number
and word count on front page
10MB – powerpoint presentation
250KB – word document
1MB – word document
2MB – various (word, pdfs)
5MB – excel file
The Appendices would include a persmission letter, questionnaire or interview guide

(if you are collecting primary data) and a resubmission statement if you are
resubmitting.
DO NOT UPLOAD copies of the Annual Reports. Include the URLs of the reports in
the reference list.
A step by step guide to submitting your work is available on the Oxford Brookes
website (link)
The Research report and Skills and Learning Statement are submitted through a
Turnitin portal. This portal make take some time to acknowledge the submission.
Once uploaded, the marking platform makes the files available electronically for
distribution to markers. As this process occurs you will see the file size and name
may change. Please do not worry this is part of the marking system.
Anonymous marking
Oxford Brookes University operates an anonymous marking policy. Please identify
yourself in any documentation using your ACCA number and not your name.
Submission fee
You are required to pay a project submission fee to Oxford Brookes University with
any project submission. The fee should be paid online when uploading your project.
Should you experience any difficulties with the online payment facility, or you are
unable to pay in this way, please contact acca@brookes.ac.uk
Please note that we will not release your RAP mark until the submission fee and any
outstanding ACCA fees are paid.
63
Exceptional Circumstances
The University has a procedure in place for students who are experiencing
exceptional circumstances that are affecting their ability to study or undertake
assessment.
The University considers an exceptional circumstance:
 to be personal circumstances that are out of the control of the student; and
 that the student could not reasonably have prevented or accommodated; and
 they must have had a significant and demonstratively negative effect on the
student’s ability to study or undertake an assessment.
Additionally, the timing of the circumstances must be relevant to the affected
assessments and/or period of study. All elements must be met in order to
substantiate a claim for exceptional circumstances.
As you are required to submit your Research and Analysis project by a given
deadline, you can apply for an extension to the deadline if you are experiencing
exceptional circumstances.
You may only apply for an extension if you would otherwise be eligible. If you are
able to, or have the opportunity to, demonstrate currency of knowledge through
recent exam passes, you cannot apply for an extension to the 10 year rule under
Exceptional Circumstances.
You can apply for

 an extension to the current submission deadline (the extension granted will be
the length of time you were affected by the exceptional circumstances up to a
maximum of 3 weeks)
or
 an extension enabling you to submit at the next submission window
The application form is available from acca@brookes.ac.uk
Your application for consideration of exceptional circumstances must be

accompanied by relevant and current supporting evidence and a copy of your ACCA
Transcript.
You may submit an applications for consideration of exceptional circumstances at
any time. Decisions will be made during the submission window.
64
Results release
Following consideration of the results by the University Examination Committee, you
will receive an email telling you your RAP grade, and if applicable your degree
award.
You can be awarded one of the following marks for the RAP:
 A, B, C (pass grades)
 Fail
 Deferred grade as your work has been passed to an Academic Conduct
Officer (ACO) for investigation.
An explanation of how your degree classification is calculated is here.
Academic Appeals
A formal appeal to the University can only be made against the decision of an
Examination Board so this only applies to students who have submitted a Research
& Analysis Project to us and have received a result. Details of how to do this are
sent in the email with your results.
Students who have not submitted a Research & Analysis Project can make a formal
complaint to the University. Further information can be found
https://www.brookes.ac.uk/students/sirt/
Prior to contacting the University formally, please consider raising your concerns with
the ACCA team on acca@brookes.ac.uk
65
Resubmission
What to resubmit
The following rules will apply to Research and Analysis Project (RAP)
resubmissions. The first table tells you which parts of the RAP you should resubmit,
and if you failed your Research Report, you must also consult the Second Table.
Passed RR Failed RR
You should resubmit your whole RR, rewriting
any sections you have failed only.
You do not need to resubmit your SLS.
You will be capped at a grade C for any
Passed SLS
no action required successful subsequent RR, even if your

resubmitted RR is assessed as being of a
higher pass grade.
You should now read the second table

You should rewrite and resubmit your SLS. If You should resubmit your whole RR, rewriting
you passed one of the SLS sections, you any sections you have failed, and…
should not amend this passed section.
You cannot resubmit a revised RR. …you should also rewrite and resubmit your
SLS. If you passed one of the SLS sections,
you should not amend the section you
passed (unless you are changing topic and/or
organisation: see Green Table).
The pass awarded in your RR will carry You will be capped at a grade C for any
forward for the RAP grade if you are successful subsequent submission, even if
Failed SLS
subsequently successful in your SLS. the resubmitted project is assessed as being

of a higher pass grade.
You should now read the second table
66
Second table
If you failed …and resubmit with the same …and resubmit with a
your RR… topic and organisation… different topic and/or
organisation (by choice or
ACO order)…
…within the next four periods …you must use the latest
following your original submission, financial statements.
it is not necessary to use the
latest financial statements.
...more than four periods from the
date of your original submission
Rules for all
period, you must use the latest
RR
financial statements.
resubmissions
If you have also failed to pass both If you have also failed to pass
sections of your SLS you must both sections of your SLS you
also rewrite and resubmit the SLS. must rewrite and resubmit both
If you passed one of the SLS sections.
sections, you do not need to
amend the section you passed.
Number of attempts
All BSc students have three attempts to pass the RAP (one first-time submission and
two resubmissions). If you do not pass after the third submission, you will no longer
be eligible for the BSc (Hons) in Applied Accounting programme and will not be able
to resubmit.
Eligibility
When you resubmit, you must be eligible to submit in that period. This is the link to
eligibility.
You are not required to resubmit at the next submission period, and it may be
beneficial to defer submission in order to address the feedback.
Your Project Mentor

The requirements for a Mentor may be different depending on the circumstances of
your resubmission:
Resubmission following Academic Conduct referral

If you have been instructed to undergo Mentoring again by an Academic Conduct
Officer following an investigation, then you MUST use a Registered Mentor.
Resubmission – all other circumstances
67
If you passed your Skills and Learning Statement you do not have to meet your
mentor again, although you may find it useful to meet with your mentor if:
You decide to submit a different Research Report.
You feel generally that you need help from your mentor.
If you failed your Skills and Learning Statement you do need to meet a mentor at
least once. This will help you to re-consider where you went wrong in your Skills and
Learning Statement. You do not need to undergo three further meetings with your
mentor again.
You do not have to use the same mentor for a resubmission. If you decide to change
your Mentor you will have to ensure that you have chosen a Registered Mentor.
Preparing your new project

Your topic
As a resubmission you can choose either to keep the same project topic or to
choose another topic from the twenty approved project topic areas. If you choose a
new topic you must use the current topic list
If you decide to change the company you are researching and analysing or the topic
then the Research Report passes previously achieved will not be carried forward.
If you have been INSTRUCTED to change topic and/or organisation by an
Academic Conduct Officer following an investigation, then you MUST do so.
Updating your work - using feedback
Students who have failed one or both parts of the RAP should also pay close
attention to the marker/moderator comments on their feedback forms. These are
designed to help students and must be addressed in the project and discussed in the
Resubmission Statement.
If you submitted in P40 onwards, you can access your feedback through the
submission portal you used to submit your work. If you submitted work prior to P40,
the ACCA team at Oxford Brookes University will have sent your feedback to the
email address you gave when submitting your work. Please contact the team on
acca@brookes.ac.uk if you think you have not received your feedback.
Resubmitting same topic / organisation

If you are resubmitting on the same topic and the same organisation it is not
necessary to use the latest financial statements provided you resubmit within any of
68
the next 4 periods following your original submission. This ONLY applies if you are
resubmitting on the same topic and organisation.
New topic / organisation
If you are resubmitting on a new topic and/or organisation you should ensure
you follow the requirements for that topic (pay particular attention to the number of
years you must evaluate)
Resubmission statement
When re-submitting your RAP you must include a statement of up to 500 words
explaining how you have addressed the feedback provided by the marker/moderator
and where you have made changes. The resubmission statement is uploaded as an
Appendix.
Suggested format for Resubmission Statement

The statement must include the following information,
 ACCA number
 Topic number
 Previous submission period(s)
 Organisation
 Changed topic / organisation (state whether you have changed either topic or
organisation or both)
Explain in 500 words how you have addressed the feedback provided by the marker.
If you changed topic or company you should still reflect on your feedback.
Resubmission process
In order to resubmit, you need to logon to the submission portal. You will be
prompted to register for the next submission period. A guide is available on the web
pages.
Successful completion
Once you have successfully completed your RAP and been awarded your degree,
you will receive some official documentation from the University. The results email
will explain what you can expect to receive with approximate timescales.
69
Transcripts
On passing the RAP, and being awarded your degree, you will receive an official
transcript. This will be emailed to the email address you used when registering to
submit your project.
You will receive an email within 4 weeks of results day, containing pdf versions of
your pass letter and transcript.
Certified pdf copies of Transcripts and standard official letters required for
applications, and sent directly to the institution from the University, can be purchased
from our online shop. Further details can be found here: [Webpage]
Hard copies are available for purchase, by arrangement – please contact
acca@brookes.ac.uk if required
Degree Certificate
Your Oxford Brookes University degree certificate will be posted to the home
address you provided on registration.
Certificates are only issued in hard copy. You should expect to receive your
certificate, by post, within 16 weeks of results day
If after 16 weeks your certificates has not arrived, you should contact
certificates@brookes.ac.uk, with your ACCA number and award date.
If you have changed address between registration and results day, please email
acca@brookes.ac.uk to update your address details.
Award confirmation to third party

Oxford Brookes University can provide an award confirmation email either to a
student to pass on to a third party organisation, or directly to a third party
organisation.
To do this, the OBU ACCA office needs the following information
 students full name and date of birth
 ACCA number (the 7 digit number)
 consent from the student concerned authorising the release of their
information to a third party organisation on their behalf,
 contact details (email address) of the person to whom the award confirmation
email is to be sent
70
Academic references
Due to the nature of the programme, Oxford Brookes University is not able to provide
an individual student with an academic reference to, for example, support a masters’
application.
Graduation ceremonies
All successful students will be invited to a graduation ceremony. Ceremonies are
held in Kuala Lumpur, Dubai and Oxford. You are invited to the next ceremony that
is geographically the closest to you.
Guests are welcome to purchase tickets to attend the ceremony. Details will be
provided when you are invited to a ceremony.
You will need to pay for gown hire, official photography (if wanted) and travel to the
ceremony.
ACCA Careers – Skills Builder

On passing your Research and Analysis Project, and becoming a graduate, you will
receive details of how to access the ACCA Careers – Skills Builder. This platform
provides lots of resources to help you with job hunting and developing your career.
The link will be provided in your results email.
Alumni benefits
As alumni of Oxford Brookes University, you are entitled to a 10% tuition fee
discount on postgraduate tuition fees. See here for more information
https://www.brookes.ac.uk/studying-at-brookes/finance/postgraduate-finance---
international-students/alumni-and-family-discount/
Oxford Brookes Global MBA

The Oxford Brookes Global MBA is one of the leading, well-established quality online
and on-campus executive MBA’s. It is designed specifically for, and offered to, all
experienced managers and professionals including our partners in the ACCA.
Further information is here https://www.brookes.ac.uk/business/mba/
ACCA members are exempted the finance modules and are offered a reduced fee.
71
Documentation for Visa Applications / online shop
Certified pdf copies of Transcripts and other official letters required for visa
applications can be sent directly from the University to some of the visa processing
agencies. Further details can be found www.brookes.ac.uk/acca
Appendices
Learning outcomes of Research and Analysis Project module

Having passed this module, students will be able to:
1. Critically evaluate accounting concepts and principles and their application in
solutions to practical accounting problems.
2. Select and apply appropriate accounting and financial management
techniques to organisational business planning, decision-making and control.
3. Understand the limitations of accounting techniques and the implications of
such limitations.
4. Communicate analysis of accounting and financial information and
recommendations to a variety of different audiences.
5. Communicate appropriately in writing and through an oral presentation.
6. Solve problems through the identification of key issues, synthesis of
information and analytical tools, and the presentation and critical evaluation of
a range of options.
7. Undertake an independent Research Report relating to a single organisation
or industry sector.
8. Prepare a written report which meets academic requirements of information
collection and referencing of information sources.
9. Complete a programme of study through independent and self-managed
learning.
10. Reflect on the learning attained through completing the programme and its
impact on future professional development and employment roles.
11. Use information technology to record and analyse financial data, to collect
information from a range of sources and to present research findings.
Degree classification
72
Oxford Brookes University classifies awards for Undergraduate Honours degrees as
detailed here https://www.brookes.ac.uk/regulations/completion/award-classification/
Specifically, the award for the BSc (Hons) in Applied Accounting is based on both:
 The ACCA average mark determined from the exam marks in the six Applied
Skills Level papers;
 The grade achieved for the Research and Analysis Project.
The ACCA average mark will be calculated by taking the numerical average of the
marks achieved in the Applied Skills Level papers.
The Research and Analysis Project is graded as A, B or C.
The two elements are combined as follows:
Class of Degree
ACCA average mark First Upper Lower Third
(marks are rounded up from 0.5) Second Second
68 or more A, B, C - - -
67 A, B C - -
66 A B, C - -
60-65 - A, B, C - -
59 - A, B C -
58 - A B, C -
54-57 - - A, B, C -
53 - - A, B C
50-52 - - - A, B, C
73

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BSc (Hons) in Applied

Submission Periods 45 & 46 (2022-2023)

What is the BSc Applied Accounting ....................................................................................................... 4

Use the hyperlinks to help you navigate within the document.

What is the BSc Applied Accounting

Bursaries and prizes

BSc Applied Accounting on YouTube

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Research and Analysis Project

Skills and Learning

Guidance and support

Timeline for completing the RAP

Research Report (assignment brief)

Use of accountancy / business models

Research Report topics

Areas that could be considered include:

Access to internally generated information is essential

2) Analyse and evaluate the impact (positive or negative) of an internal digital or

Access to internally generated information is essential

3) Analyse and evaluate the impact on the financial performance of an organisation

The change could be the result of

4) Analyse and evaluate the business and financial performance of an

Access to internally generated information (such as HR policies) is essential

A major change could be

Areas of the organisation could include

 Human resource management / employee engagement

Access to internally generated information is essential

Areas that could be considered

Publicly available information could be used

Internally generated information must be used

Aspects of the control environment may include

 Internal audit function

Access to internally generated information is essential (permission must be granted)

13) Research an organisation that is recognised as having poor ethical business

Poor ethical business practice may include

14) Research an organisation that is recognised as having particularly strong

Publicly available information must be used.

Functional areas include

Publicly available information can be used (marketing or environmental /

There are a series of videos to support your studies on the BSc

Word count for Research Report

Skills and Learning Statement requirement

Word count for SLS

Oxford Brookes University library resources

To achieve an overall Pass grade you need to achieve A, B or C or pass grades in

Technical and professional skills

Evaluation of information, analysis and Research Report A, B, C or F

Presentation of project findings Research Report A, B, C or F

Information gathering and referencing Research Report Pass / Fail

Information technology (including spread Research Report Pass / Fail

Self-reflection Skills and Learning Pass / Fail

Presentation has appropriate The presentation does not

Marking and moderation of your work

Further details are in the submission section

Submission timetable and deadlines

Period 45: fee £470

Period 46: fee £470

Who can be a mentor

A registered mentor must be

How to find a mentor

What to expect from your mentor

There is a YouTube video playlist to help you get started on your

The choice of topic is YOURS (not your mentor’s or your friends)

Research aims and objectives